GOP=Hotel Gross Operating Revenue - Hotel Gross Operating Expenses

"GOP" is short for "Gross Operating Profit". It is reflected in the income statement as revenue less costs, labor, direct expenses of the operating department, and indirect expenses of the back office.

Other total operating profit of rooms, referred to as rooms GOP; total operating profit of food and beverage, referred to as food and beverage GOP are similar.

Expanded information:

Hotel gross operating income, including rooms, food and beverage, recreation, shopping malls, business centers, and other income.

Hotel total operating expenses It is to account for the expenses incurred in the process of selling goods and providing labor services in the hotel's operation, as well as the daily expenses and expenditures incurred in the non-operating departments.

GOP rate is the profit margin, GOP rate = GOP/hotel gross operating income x 100%.

Hotel gross operating income: is to account for each fiscal year the hotel in the sale of goods, the provision of services and concessions of the right to use assets and other day-to-day activities generated revenue. Including rooms, restaurants, recreation, shopping malls, business centers, other income.

Total hotel operating expenses : It is to account for the expenses incurred in the process of selling goods and providing labor services in the hotel's operation, as well as the daily expenses incurred by the non-operating departments.

Reference:Baidu Encyclopedia - GOP